Answer
$-1.54m/s^{2}$
Work Step by Step
$v^{2}=u^{2}+2aS$
$a=\frac{v^{2}-u^{2}}{2S}$
$v=40 km/hr=40\times\frac{1000m}{3600s}=11.11 m/s$
$u=60 km/hr=60\times\frac{1000m}{3600s}=16.67 m/s$
Therefore, $a=\frac{11.11^{2}-16.67^{2}}{100} m/s^{2}=-1.54m/s^{2}$